Sure ... but what does that have to do with dodging FICA taxes, which are not the double taxation in question? And people absolutely do pay themselves ridiculo

Sure ... but what does that have to do with dodging FICA taxes, which are not the double taxation in question? And people absolutely do pay themselves ridiculously low wages and take the rest in profit, and choose S-Corps specifically in order to make it possible. The incentive is too big: Pay yourself 100k in salary out of your 100k total? Or 50k and take the other 50k as a distribution, saving 15% on it along the way?